The loss of manufacturing jobs and the expansion of service jobs and part-time employment have contributed to a decline in the rate of employer-sponsored health insurance among workers. Not only does manufacturing provide more of its own workers with coverage compared with other industry groups, but it also is a significant net "exporter" of coverage to dependent workers in other industries. In 1991 the net export of coverage represented a 20 percent tax on manufacturing employers per covered worker, while professional services--the fastest-growing industry group-collected a subsidy from other industry groups equal to more than 12 percent per covered worker. Similarly, larger firms--those that employed 100 workers or more--paid a self-imposed tax of as much as 13 percent per covered worker to support dependent workers employed in smaller firms.